5.4 GST Rates on Supply of Services
Comparative Analysis - Pre and Post 22nd September 2025
5.4 GST Rates on Supply of Services under earlier Notifications as compared with new notifications wef 22 Sep 2025: (IGST Rates = CGST Rate + SGST Rate; CGST & SGST rates are equal & same):
GST Rate
New Sch.
No. of Entries
Old Sch.
No. of Entries
Remark
Exempt Wholly
Notifn
3 sub-entries added
Notifn
85
Life & Health Insurance,Reinsurance, entry added from 22 Sep 2025
Taxable
Notifn
14 Entries amended
Notifn
.......